Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 12630344 Mr Paul Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12630344 2024-05-31 12630344 2025-05-31 12630344 2024-06-01 2025-05-31 12630344 frs-core:CurrentFinancialInstruments 2025-05-31 12630344 frs-core:Non-currentFinancialInstruments 2025-05-31 12630344 frs-core:BetweenOneFiveYears 2025-05-31 12630344 frs-core:ComputerEquipment 2025-05-31 12630344 frs-core:ComputerEquipment 2024-06-01 2025-05-31 12630344 frs-core:ComputerEquipment 2024-05-31 12630344 frs-core:MotorVehicles 2025-05-31 12630344 frs-core:MotorVehicles 2024-06-01 2025-05-31 12630344 frs-core:MotorVehicles 2024-05-31 12630344 frs-core:WithinOneYear 2025-05-31 12630344 frs-core:ShareCapital 2025-05-31 12630344 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 12630344 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12630344 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 12630344 frs-bus:SmallEntities 2024-06-01 2025-05-31 12630344 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12630344 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12630344 frs-bus:Director1 2024-06-01 2025-05-31 12630344 frs-core:CurrentFinancialInstruments 1 2025-05-31 12630344 frs-countries:EnglandWales 2024-06-01 2025-05-31 12630344 2023-05-31 12630344 2024-05-31 12630344 2023-06-01 2024-05-31 12630344 frs-core:CurrentFinancialInstruments 2024-05-31 12630344 frs-core:Non-currentFinancialInstruments 2024-05-31 12630344 frs-core:BetweenOneFiveYears 2024-05-31 12630344 frs-core:WithinOneYear 2024-05-31 12630344 frs-core:ShareCapital 2024-05-31 12630344 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 12630344 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: 12630344
TBS Courtesy Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12630344
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,003 116,324
90,003 116,324
CURRENT ASSETS
Debtors 5 12,058 27,981
Cash at bank and in hand 11,171 8,804
23,229 36,785
Creditors: Amounts Falling Due Within One Year 6 (67,596 ) (72,928 )
NET CURRENT ASSETS (LIABILITIES) (44,367 ) (36,143 )
TOTAL ASSETS LESS CURRENT LIABILITIES 45,636 80,181
Creditors: Amounts Falling Due After More Than One Year 7 (22,904 ) (34,958 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,482 ) (22,483 )
NET ASSETS 250 22,740
CAPITAL AND RESERVES
Called up share capital 9 105 100
Profit and Loss Account 145 22,640
SHAREHOLDERS' FUNDS 250 22,740
Page 1
Page 2
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Scott
Director
17/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TBS Courtesy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12630344 . The registered office is The Old Barn Wood Street, Swanley, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
...CONTINUED
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2.5. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 June 2024 176,856 639 177,495
Disposals (20,000 ) - (20,000 )
As at 31 May 2025 156,856 639 157,495
Depreciation
As at 1 June 2024 61,075 96 61,171
Provided during the period 15,800 81 15,881
Disposals (9,560 ) - (9,560 )
As at 31 May 2025 67,315 177 67,492
Net Book Value
As at 31 May 2025 89,541 462 90,003
As at 1 June 2024 115,781 543 116,324
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 20,955
Other debtors 682 682
Intercompany 6,344 6,344
Director's loan account 5,032 -
12,058 27,981
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,791 13,572
Trade creditors 1,899 1,898
Bank loans and overdrafts 5,640 5,640
Corporation tax 33,609 38,345
Other taxes and social security - 115
VAT 13,218 13,251
Other creditors 6,439 -
Director's loan account - 107
67,596 72,928
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 6,791
Bank loans 22,904 28,167
22,904 34,958
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,791 13,572
Later than one year and not later than five years - 6,791
6,791 20,363
6,791 20,363
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 105 100
10. Related Party Transactions
Included in the Other Debtors is an amount owed from Total Body Shop Ltd totalling £6,344 (2024 - £6,344),
for which Mr P Scott is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed to the company by the directors totalling £5,032 (2024 - £107 in credit), no interest is to be charged.
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